(18) Other Provisions

in th. euros		31.12.2007		Changes to consolidated companies, Currency conversion		Utilisation		Release		Addition		31.12.2008
Guarantees		1,862		358		1,774		90		2,285		2,641
Legal and consulting costs		372		0		281		16		391		466
Other personnel costs		88		290		30		2		65		411
Investor relations		347		0		215		132		180		180
Closure costs		527		0		229		242		52		108
Others		341		0		223		0		547		665
		3,537		648		2,752		482		3,520		4,471
Other long-term provisions		227		251		78		2		54		452
Other short-term provisions		3,310		397		2,674		480		3,466		4,019

As previously explained in point II “Adjustment of the prior year's figures”, the prior year's figures for provisions have been adjusted compared with those originally published: The other provisions for legal and consulting costs of 156 thousand euros and other personnel costs of 782 thousand euros as well as the remaining other provisions of 1,804 thousand euros were reallocated to the Other liabilities item.

The provisions for guarantees are formed on the basis of probable utilisation based on companyspecific empirical values. The legal and consulting costs mainly relate to costs for legal advice. The other personnel costs mainly consist of back-payments. The provisions for investor relations mainly comprise costs incurred for the Annual General Meeting and annual report. The provisions for closure costs mainly comprise rental obligations. The other provisions mainly comprise provisions for anticipated losses, archiving and disposal costs.